Judgement K. VEERASWAMI, C.J.:- The second respondent having been dismissed by the appellant, he challenged the propriety of it by a petition under Section 41 of the Madras) Shops and Establishments Act, 1947. The appellant raised an objection to the Commissioner's jurisdiction to deal with the petition on the ground that the appellant was not a shop, or a commercial establishment, so as to attract the provisions of that Act. The Commissioner of Labour held the issue against the appellant and its petition under Art.226 of the Constitution failed. The appeal arises from that order. Kailasam, J. noticed that the appellant is a charitable institution founded by one Pappi Chetti Raghaviah Chetti under a deed of trust D/-24-7-1912. It owns 12 items of outstandings secured on mortgages and pledges and unsecured debts and also owns and maintains a Kalyana Koodam, let out for purpose of marriages and celebration of other auspicious occasions. The trust had for its objective giving donations to named persons out of the net realisations from the trust properties, besides the Kalyana Koodam. The trust was managed by a Board of Trustees as constituted by the terms of the trust deed and collected rents from buildings and realised interest from investments, the total of which amounted to Rs.30,000 per annum. The second respondent was one of the employees of the trust. The learned Judge felt that the activity of collecting rent from immoveable properties and interest for moneys lent to others constituted business and that brought the institution within the meaning of a shop as defined by the Act. We are unable to share that view. 2. The institution here in question is purely a charitable institution. The Madras Shops and Establishments Act, 1947, was enacted to provide for the regulation of conditions of work in shops, commercial establishments, restaurants, theatres and other establishments and for certain other purposes. A perusal of Chapter I, which is devoted to definitions, as well as the provisions of Ch.II relating to shops, leaves us with the impression that the Act is not enacted to cover charitable institutions, such as this. Broadly speaking, it is meant to apply to commercial undertakings, working hours in which and the conditions of workers therein, have to be regulated. Broadly speaking, it is meant to apply to commercial undertakings, working hours in which and the conditions of workers therein, have to be regulated. Commercial establishments is defined as not a shop, but as one which carries on the business or advertising, commission, forwarding or commercial agents, or which is a clerical department of a factory or industrial undertaking. Employer also is defined as one owning, or having charge of, the business of an establishment. Establishment as mentioned in the definition chapter means a shop, commercial establishment, restaurant, eating house, residential hotel, theatre or any place of public amusement or entertainment. Factory takes the meaning given to it in the Factories Act, 1948. The person employed means in the case of a shop a person wholly or principally employed therein in connection with the business of the shop. Likewise a person employed in the factory is related to the work in the factory. 'Shop' as defined by S.2(16) means:- "Any premises where any trade or business is carried on or where services are rendered to customers and includes offices, store-rooms, godowns and warehouses, whether in the same premises or otherwise, used in connection with such business but does not include a restaurant, eating-house, or commercial establishment." The expression 'trade' or 'business' throws light upon each other and the two words cannot be read in complement. Business, though it need not be in the sense of trade, should, in our opinion, be an activity in the commercial sense. That such a sense is an inherent element of a shop is evident from the entire definition of a shop. Shop must he a place where business is carried on, or where services are rendered to customers. In the place of the charity office, neither business is carried on nor any customers resort to it. There is also no question of any office used for commercial purpose or store-room or godowns or warehouse in the sense contemplated by the definition. We have read the definition of other concepts in Chapter I and we are led to think that collection of rent for purposes of the appellant-trust cannot be regarded as a commercial activity so as to make the trust office a shop. We have read the definition of other concepts in Chapter I and we are led to think that collection of rent for purposes of the appellant-trust cannot be regarded as a commercial activity so as to make the trust office a shop. As we indicated earlier, shops are dealt with in Chapter II and the first of the provisions of this chapter speaks of the opening and closing hours of shops and contemplates customers resorting to it, especially the proviso to Section 7(1). Section 8 is even clearer when it speaks of selling outside the shops being prohibited after the closing hour. We are inclined to think that shop in this chapter is used in the popular sense of a shop where commercial activity is found. It is true that to constitute a commercial activity, there need be no profit motive. But it does not follow from it that any, activity of collecting money irrespective of the purpose and circumstances for and in which it is done, can be regarded as a commercial activity. We realise that the word business is of a wide import. Anything can be a business. But it is not in that wide sense that the word has been used in the definition of a shop. 3. In our view, the trust institution is not a shop and is not governed by the Madras Shops and Establishments Act, 1947. The appeal is allowed. No costs. Writ appeal allowed.